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LAS VEGAS – Follow ing closely on the market-set ting heels of Ray Allen (reclaimed by the Sonics for $80M over five years), Michael Redd (re-enlisted by the Bucks at $90M over six) and Larry Hughes (recruited by the Cavaliers for $70M over five), Joe Johnson is the very next free-agent guard to strike it very rich.

Jerry Colangelo flew into town Friday from his waterfront summer home in Carmel, Calif., for the express purpose of handling the last-second negotiations. According to a source who doesn’t believe what’s learned in Vegas stays in Vegas they didn’t go well for the Suns.

Subsequently, agent Arn Tellem notified the team’s CEO his client intends to sign an offer sheet with the Hawks. Come July 22, Phoenix will have 15 days to match once the $70M, five-year arrangement is in place.

Unless the Suns’ new ownership is steadfastly opposed to flirting with the luxury tax, much less being engulfed by it when Amare Stoudemire’s pending max deal kicks in a year from now, how can the Suns afford not to match?

Johnson became irreplaceable the moment Quentin Richardson was dealt to the Knicks for Kurt Thomas. It’s commonly assumed Raja Bell (five years, starting at $4M) is being imported from Utah as an insurance policy in case Johnson is lost, but he’s known more for his defense and nastiness than his offense. No way does Bell provide Johnson’s versatility.

Another reason for matching is the savings involved. By allowing the Hawks to do the paperwork, the Suns theoretically spend less (one year and two percentage points annually for roughly $15M) than had they signed Johnson themselves for the max-which, obviously, never was the game plan.

Meanwhile, as much as the Wizards revere Hughes’ all-around excellence (if you overlook his 29 percent from 3-point range and 62-game average attendance record over the last five years) and as badly as they wanted him to re-up, they should consider themselves lucky he turned down their last proposition of $12M per over six.

Come on; they’re already paying Antawn Jamison $13.8 and Gilbert Arenas $10.2M. How many non-centers/macho forwards can you overpay before your salary cap irrevocably resembles the Knicks? It’s infinitely more economical (not that difficult, either) to use Kwame Brown in a sign-and-trade to get a big guard instead of squandering cash to make themselves look good to their fans and the media.

At last count, the Wiz had seven offers for Kwame, several of them significant, which summarily erases the Knicks from contention on numerous scores. For some reason, they don’t find Michael Sweetney and Jerome Williams ($6.6M/$7M/7.3M) all that appealing.

Money had little to do with Nate McMillan choosing the Blazers over the Sonics. He signed a five-year guaranteed deal (the club owns an option for a sixth) for $25M. Seattle had four years at $18M on the table for over a month and, in the end, says a source, was prepared to match Portland’s offer, but McMillan rejected the thought.

“Nate’s been unhappy about what’s been going on for two years,” disclosed one of his friends.

“After he helped recruit Antonio Daniels on the basis he’d be given a legit chance to compete for the starting point job, he was told by management to play the young guys [Luke Ridnour, to name one] after the team got off to a slow start.”

As a result, the veterans began to look at McMillan funny; giving players – young or old – minutes they don’t earn almost assures you of losing your team as well as any leverage you might’ve accrued. After the Sonics slouched into the lottery, McMillan fell into limbo. He had one year remaining on his contract, and team president Wally Walker decided against an extension.

That was twice McMillan felt betrayed by management. Somehow he was able to conceal that resentment throughout last season’s startling 52-win finish. But, given the chance to get even – and still stay close to his Northwest home of 18 years – it finally flashed to the surface.